Regulations Governing Customs Clearance Procedures for Air Express Consignments Article 23

If an operator of an Express Handling Unit or Air Cargo Transshipment Center violates the provisions prescribed in Paragraph 3, Article 3, or, without Customs’ approval, makes changes to the original plans, facilities, or equipment, in violation of the provisions of Paragraph 2, Article 3-1, Customs shall issue a warning or impose a fine of not less than NT$20,000 and not more than NT$30,000 under the provisions of Article 87 of the Customs Act. The operator may be ordered to make improvements within a specified period; if they fail to do so before the deadline, the penalty shall be imposed per violation. If there is no improvement after three penalties or in the case of serious violation, a suspension of the express consignment’ clearance business may be imposed for up to six months, or its registration may be revoked.
中文原文 空運快遞貨物通關辦法第23條
快遞貨物專區或航空貨物轉運中心之經營業者違反第三條第三項規定,或未經海關核准,擅自變更其原有規劃、設施或設備,違反第三條之一第二項規定者,由海關依關稅法第八十七條規定,予以警告或處新臺幣二萬元以上三萬元以下罰鍰,並得命其限期改正;屆期未改正者,按次處罰;處罰三次仍未完成改正或違規情節重大者,得停止六個月以下快遞貨物通關之業務或廢止其登記。

English translation for reference only; the Chinese text prevails. Not legal advice.